A Danish anpartsselskab (ApS) is the standard limited-liability form for many owner-managed businesses and subsidiaries. Denmark's digital registration environment is efficient, but the company should still be built around its real ownership, management, funding and operating requirements.
For a foreign shareholder, formation should be coordinated with beneficial-ownership, tax, VAT, payroll and banking rather than treated as a stand-alone online filing.
The current minimum capital is DKK 20,000
Denmark reduced the statutory minimum capital for an ApS to DKK 20,000 in 2025. Capital can be contributed in cash or, subject to the applicable documentation and valuation rules, in assets.
The statutory minimum is not a recommendation about commercial funding. Working capital should reflect the activity, staffing, premises and expected cash cycle.
Ownership and management are active compliance matters
The company must register its legal owners and beneficial owners under Danish rules. Management and the articles should reflect who will actually control and represent the business.
For an overseas parent, corporate approvals and ownership evidence should be prepared alongside registration so that company, banking and tax records remain consistent.
Registration should flow directly into operating setup
The company may require VAT, employer, payroll and other registrations through Denmark's business and tax systems. Accounting and annual reporting should be incorporated into the compliance calendar from the outset.
International groups should also consider transfer pricing, intercompany agreements and the location of management before transactions begin.
How Coutts Consultants approaches a Danish ApS
We begin with the owners, activity, management, capital and Danish operating footprint before coordinating formation, KYC, capital evidence and registration.
After formation we identify VAT, accounting, payroll, employment, licensing and banking requirements. The objective is a Danish company ready for its intended operation, not simply a CVR number.
Service details
Why choose Coutts Consultants
Coutts Consultants coordinates the Danish ApS, capital, ownership and implementation workstreams around the client's actual Danish operation, including the post-2025 DKK 20,000 capital regime and the registrations required after incorporation.
What is included
- ApS structure and capital review
- Formation and CVR registration coordination
- Legal and beneficial-owner documentation
- Management and articles coordination
- Post-incorporation VAT and employer implementation
Benefits
- Current DKK 20,000 capital threshold reflected correctly
- Ownership transparency addressed before filing
- Management aligned with the intended business
- Tax and operating registrations identified before launch
Requirements
- Defined Danish business activity
- Minimum DKK 20,000 capital
- Proposed owners and management
- Danish registered address
- Satisfactory KYC and beneficial-owner information
Documents required
- Identity and address evidence
- Legal and beneficial-owner information
- Corporate documents for entity shareholders
- Capital contribution evidence
- Proposed company and business information
How it works
- 01Confirm ApS structure and Danish objective
- 02Settle ownership, management and capital
- 03Complete KYC and formation documentation
- 04Coordinate Danish Business Authority registration
- 05Complete VAT, tax and employer registrations
- 06Implement accounting, payroll, banking and licensing workstreams
Timescale
Confirmed after initial review of ownership, capital, registration and operating requirements
